M/s. Tourism Corporation Of Gujarat Ltd., Gandhinagar V. The DCIT, Gandhinagar Circle, Gandhinagar

CO 165/AHD/2019

• Counselvise Citation: [2023] 102 COUNSELVISE.COM (IT) 0864 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 15 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 10-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 02-10-2023
• Assessment Year: 2012-2013
• Appeal Filed On: 25-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SHRIASHOKKUMARSUTHAR
• Assessee Lawyers: SHRIS.N.DIVETIA

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’D’’BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And MsMADHUMITAROY,JUDICIALMEMBER CONo.165/Ahd/2019 in आयकरअपीलसं./ITANo.819/AHD/2019 धििाधरणवरध/Asstt.Year:2012-2013 M/sTourismCorporationof GujaratLtd., BlockNo.17, 4 th Floor,Udhyogbhavan, Sector-11, Gandhinagar-382011.. PAN:AAACT7252J Vs. TheD.C.I.T, GandhingarCircle, Gandhingar. (Applicant)(Respondent) Assesseeby:ShriS.N.Divetia,with ShriSamirVora,A.Rs Revenueby:ShriAshokKumarSuthar,Sr.D.R सुिवाईकीतारीख/DateofHearing:03/10/2023 घोरणाकीतारीख/DateofPronouncement:11/10/2023 आदेश/ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: ThecaptionedCOhasbeenfiledattheinstanceoftheassesseeagainstthe orderoftheLearnedCommissionerofIncomeTax(Appeals),Gandhinagar,arising inthematterofassessmentorderpassedunders.143r.w.s.147oftheIncome C.ONo.165/Ahd/2019 in ITAno.819/AHD/2019 A.Y.2012-13 2 TaxAct1961(here-in-afterreferredtoas"theAct")relevanttotheAssessment Year2012-2013. 2.Theassesseehasraisedthefollowinggroundsofcrossobjection: 1.ThelearnedCIT(A)erredinlawinupholdingthatthelearnedAOhasjurisdiction atlawtoinvokesection148toreconsideroneissueunder“reasonsrecorded”directly arisingfromoneparaofStatutoryAuditorReportinAuditedaccounts,withouyt havinganyadditionalinformationorfreshmaterialpostoriginalassessment u/s.143(3),receivedorcollectedbythelearnedAO. 2.ThelearnedAOhaveinvokedsection148effectivelytoreviewandexpress changeofopiniononsamesetoffactsandsamesetofevidencesalreadyavailablein thecaserecordsduringoriginalassessmentproceedings. 3.Attheoutset,itwassubmittedbytheLd.counselappearingonbehalfof theassesseethathehasbeeninstructednottopressthegroundraisedinthe captionedcross-objection.Therefore,thesameisdismissasnotpressed. 4.Intheresult,theCOfiledbytheassesseeisdismissedasnotpressed. OrderpronouncedintheCourton11/10/2023atAhmedabad. Sd/-Sd/- (MADHUMITAROY)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated11/10/2023 Manish